# Winners and losers from capital allowances changes

An episode of [ICAEW podcasts](https://invisiblenetwork.ai/podcast/1074716082), 2 Feb 2026, 3:55.

Audio: https://www.podtrac.com/pts/redirect.mp3/feeds.soundcloud.com/stream/2258708840-icaew-winners-and-losers-from-capital-allowances-changes.mp3

The new 40% first year allowance (FYA) may benefit some businesses, including those in the leasing sector. However, more businesses could lose out because of the cut in the main rate of the writing down allowance (WDA).

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